Defendant

A Imprisonment for 6 months, Defendant B shall be punished by a fine of 10,000,000 won, respectively.

However, the defendant A.

Punishment of the crime

[criminal record] On November 6, 2014, Defendant A was sentenced to a suspended sentence of two years for 8 months by imprisonment with prison labor for a violation of the Road Traffic Act (driving) at the Seoul Southern District Court, and the above judgment became final and conclusive on November 14, 2014.

【Criminal Facts】

No person shall submit to the Government a list of total tax invoices by seller or seller without supplying or being supplied with the goods or services under the Value-Added Tax Act, entered in falsity.

Defendant

A is the actual operator of Defendant B Co., Ltd. in Mapo-gu Seoul Metropolitan Government C B 2207, and Defendant B is a corporation established for the purpose of construction business.

1. Defendant A

A. On July 25, 2012, the Defendant related to the list of total tax invoices by customer, when filing a value-added tax return for 1 year 2012 from the Marina tax office located in the Mapo-gu Seoul Mapo-gu 85-2 MU building on July 25, 2012, and the facts are from January 1, 2012 to the same year.

6. During the period of 30.30., although B had not supplied goods or services equivalent to the supply value of KRW 689,600,000 (tax invoices 4), as if it actually supplied goods or services equivalent to the above supply value, B entered a false list of the total tax invoices by customer and submitted it to public officials in charge of the above tax office.

B. On July 25, 2012, the Defendant related to the list of total tax invoices by seller: (a) on the filing of the value-added tax return for 1 year 2012 at the marina tax office located in the Mapo-gu Seoul Mapo-gu Seoul Metropolitan Mabro Building; and (b) on the basis of the same year from January 1, 2012

6. During the period of 30.30, Co., Ltd. supplied goods or services equivalent to the total value of KRW 396,018,909 (Tax Invoice Chapter 3) from D, as if it actually supplied goods or services equivalent to the above supply value, it entered a false list of total tax invoices by seller and submitted it to public officials in charge of the above tax office.

2. Defendant B.